(a) M/s. The Malabar Industries Co. Ltd. v. CIT

95 Taxmann.com 152High Court2018#10839 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 263Section 131Section 132Section 139(1)Section 143Section 153ASection 153DSection 132(4)

Issues it is cited on

assessment order erroneousmalabar industrialerroneous and prejudicialsection 153dsection 132(4)section 131section 263section 26salarysection 139(1)incriminating materialsearch and seizure

Judgments citing (a) M/s. The Malabar Industries Co. Ltd. v. CIT

KODIYIL MUHAMMED MADANI,TALIPARAMBA vs. DCIT, CENTRALCIRCLE 1, KOZHIKODE

In the result, appeal filed by the assessee stands allowed

ITA 345/COCH/2025[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 132Section 132(4)Section 139(1)Section 143Section 153ASection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 340 to 345/Coch/2025 (AYs : 2018-19 & 2016-17 to 2020-21) 1. Keeran Muhammed Basheer, ..... Appellants Darussalam Onaparamba Pariyaram, Kannur [PAN: ATJPM 7537 Q] 2. Kodiyil Muhammed Madani Partner, ABC Sales Corporation Taliparamba, Kerala [PAN : AHTPM 7666 E] vs. Dy. Commissioner of Income Tax ..... Respondent Central Circle-1, Kozhikoe. Appellant by: ------- None ------- Respondent by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 13.06.2025 Date of Pronouncement: 04.08.2025 O R D E R Per: I…

KODIYIL MUHAMMED MADANI,TALIPARAMBA vs. DCIT, CENTRALCIRCLE 1, KOZHIKODE

In the result, appeal filed by the assessee stands allowed

ITA 344/COCH/2025[2019-20]Status: DisposedITAT Cochin04 Aug 2025AY 2019-20

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 132Section 132(4)Section 139(1)Section 143Section 153ASection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 340 to 345/Coch/2025 (AYs : 2018-19 & 2016-17 to 2020-21) 1. Keeran Muhammed Basheer, ..... Appellants Darussalam Onaparamba Pariyaram, Kannur [PAN: ATJPM 7537 Q] 2. Kodiyil Muhammed Madani Partner, ABC Sales Corporation Taliparamba, Kerala [PAN : AHTPM 7666 E] vs. Dy. Commissioner of Income Tax ..... Respondent Central Circle-1, Kozhikoe. Appellant by: ------- None ------- Respondent by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 13.06.2025 Date of Pronouncement: 04.08.2025 O R D E R Per: I…

KODIYIL MUHAMMED MADANI,TALIPARAMBA vs. DCIT, CENTRALCIRCLE 1, KOZHIKODE

In the result, appeal filed by the assessee stands allowed

ITA 343/COCH/2025[2018-19]Status: DisposedITAT Cochin04 Aug 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 132Section 132(4)Section 139(1)Section 143Section 153ASection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 340 to 345/Coch/2025 (AYs : 2018-19 & 2016-17 to 2020-21) 1. Keeran Muhammed Basheer, ..... Appellants Darussalam Onaparamba Pariyaram, Kannur [PAN: ATJPM 7537 Q] 2. Kodiyil Muhammed Madani Partner, ABC Sales Corporation Taliparamba, Kerala [PAN : AHTPM 7666 E] vs. Dy. Commissioner of Income Tax ..... Respondent Central Circle-1, Kozhikoe. Appellant by: ------- None ------- Respondent by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 13.06.2025 Date of Pronouncement: 04.08.2025 O R D E R Per: I…

KODIYIL MUHAMMED MADANI,TALIPARAMBA vs. DCIT, CENTRALCIRCLE 1, KOZHIKODE

In the result, appeal filed by the assessee stands allowed

ITA 342/COCH/2025[2017-18]Status: DisposedITAT Cochin04 Aug 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 132Section 132(4)Section 139(1)Section 143Section 153ASection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 340 to 345/Coch/2025 (AYs : 2018-19 & 2016-17 to 2020-21) 1. Keeran Muhammed Basheer, ..... Appellants Darussalam Onaparamba Pariyaram, Kannur [PAN: ATJPM 7537 Q] 2. Kodiyil Muhammed Madani Partner, ABC Sales Corporation Taliparamba, Kerala [PAN : AHTPM 7666 E] vs. Dy. Commissioner of Income Tax ..... Respondent Central Circle-1, Kozhikoe. Appellant by: ------- None ------- Respondent by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 13.06.2025 Date of Pronouncement: 04.08.2025 O R D E R Per: I…

KODIYIL MUHAMMED MADANI,TALIPARAMBA vs. DCIT, CENTRALCIRCLE 1, KOZHIKODE

In the result, appeal filed by the assessee stands allowed

ITA 341/COCH/2025[2016-17]Status: DisposedITAT Cochin04 Aug 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 132Section 132(4)Section 139(1)Section 143Section 153ASection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 340 to 345/Coch/2025 (AYs : 2018-19 & 2016-17 to 2020-21) 1. Keeran Muhammed Basheer, ..... Appellants Darussalam Onaparamba Pariyaram, Kannur [PAN: ATJPM 7537 Q] 2. Kodiyil Muhammed Madani Partner, ABC Sales Corporation Taliparamba, Kerala [PAN : AHTPM 7666 E] vs. Dy. Commissioner of Income Tax ..... Respondent Central Circle-1, Kozhikoe. Appellant by: ------- None ------- Respondent by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 13.06.2025 Date of Pronouncement: 04.08.2025 O R D E R Per: I…

KEERAN MUHAMMED BASHEER,KANNUR vs. DCIT, CENTRALCIRCLE 1, KOZHIKODE

In the result, appeal filed by the assessee stands allowed

ITA 340/COCH/2025[2018-19]Status: DisposedITAT Cochin04 Aug 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 132Section 132(4)Section 139(1)Section 143Section 153ASection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 340 to 345/Coch/2025 (AYs : 2018-19 & 2016-17 to 2020-21) 1. Keeran Muhammed Basheer, ..... Appellants Darussalam Onaparamba Pariyaram, Kannur [PAN: ATJPM 7537 Q] 2. Kodiyil Muhammed Madani Partner, ABC Sales Corporation Taliparamba, Kerala [PAN : AHTPM 7666 E] vs. Dy. Commissioner of Income Tax ..... Respondent Central Circle-1, Kozhikoe. Appellant by: ------- None ------- Respondent by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 13.06.2025 Date of Pronouncement: 04.08.2025 O R D E R Per: I…

M/S. BLUERAY TRADING PVT LTD.,MAHARASTRA vs. THE PR. CIT (CENTRAL), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 219/AHD/2021[2010-11]Status: DisposedITAT Ahmedabad22 May 2025AY 2010-11

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri K C Thaker, A.RFor Respondent: Shri V. Nandakumar, CIT DR
Section 143(3)Section 263Section 263(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.219/Ahd/2021 (Assessment Year: 2010-11) Blueray Trading Pvt. Ltd., Vs. Principal Commissioner of 306, Snehadisha, Nr. Dnyansadhana Income Tax (Central), College, Parab Wadi, Thane-400604 Ahmedabad [PAN No.AAFCM8859D] (Appellant) .. (Respondent) Appellant by : Shri K C Thaker, A.R. Respondent by: Shri V. Nandakumar, CIT DR Date of Hearing 25.02.2025 22.05.2025 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been f…

M/S UMA GLASS WORKS,AGRA vs. PR.CIT.-1, AGRA

In the result, both the appeals of the assessee for AYs 2014-15 and

ITA 18/AGR/2021[2015-16]Status: DisposedITAT Agra02 Nov 2022AY 2015-16

Bench: Shri Anil Chaturvedi & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.17 & 18/Agra/2021 िनधा"रणवष"/Assessment Years:2014-15 & 2015-16 बनाम M/S Uma Glass Works Pcit, 22, Near Industrial Estate, Vs. Agra-1, Firozabad - 283203 Uttar Pradesh.

Section 143(3)Section 147Section 148Section 263

…I.T.A.Nos.17 & 18/Agra/2021/A.Ys.2014-15 & 2015-16 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “DB” NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A Nos.17 & 18/Agra/2021 िनधा"रणवष"/Assessment Years:2014-15 & 2015-16 बनाम M/s Uma Glass Works PCIT, 22, Near Industrial Estate, Vs. Agra-1, Firozabad - 283203 Uttar Pradesh. PAN No. AACFU5061D अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Ranjan Chopra, CA Revenue by Shri Surende Pal, CIT DR सुनवाईक"तारीख/ Date of hearing: 14.10.2022 02.11.2022 उ"ोषणाक"तारीख/Pronouncement on आदेश /O…

M/S UMA GLASS WORKS ,FIROZABAD vs. PR.CIT.-1, AGRA

In the result, both the appeals of the assessee for AYs 2014-15 and

ITA 17/AGR/2021[2014-15]Status: DisposedITAT Agra02 Nov 2022AY 2014-15

Bench: Shri Anil Chaturvedi & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.17 & 18/Agra/2021 िनधा"रणवष"/Assessment Years:2014-15 & 2015-16 बनाम M/S Uma Glass Works Pcit, 22, Near Industrial Estate, Vs. Agra-1, Firozabad - 283203 Uttar Pradesh.

Section 143(3)Section 147Section 148Section 263

…I.T.A.Nos.17 & 18/Agra/2021/A.Ys.2014-15 & 2015-16 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “DB” NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A Nos.17 & 18/Agra/2021 िनधा"रणवष"/Assessment Years:2014-15 & 2015-16 बनाम M/s Uma Glass Works PCIT, 22, Near Industrial Estate, Vs. Agra-1, Firozabad - 283203 Uttar Pradesh. PAN No. AACFU5061D अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Ranjan Chopra, CA Revenue by Shri Surende Pal, CIT DR सुनवाईक"तारीख/ Date of hearing: 14.10.2022 02.11.2022 उ"ोषणाक"तारीख/Pronouncement on आदेश /O…

MAHIM PATRAN P. LTD,NEW DELHI vs. PR. CIT -2, AGRA

In the result, the appeals are dismissed

ITA 195/AGR/2015[2010-11]Status: DisposedITAT Agra02 Sept 2019AY 2010-11

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 143(3)Section 199(1)Section 205Section 263

…In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member ITA Nos. 195 & 196/Agr/2015 Assessment Years: 2010-11 & 2011-12 Mahim Patran Private Limited, vs. The Pr. Commissioner, Kripa/Ritambhara Building, Of Income-tax – 2, Tribhuvan Coplex, Ishwar Nagar, Agra. West, New Delhi. PAN-AABCM0886E (Respondent) (Appellant) Sh. Gaurav Bansal, CA & Appellant by Sh. R.C. Tomar, I.T.P. Respondent by Sh. Sunil Bajpai, CIT/DR Date of Hearing 19.08.2019 Date of Pronouncement 02.08.2019 ORDER Per Laliet Kumar, J.M.: Present appeals are…

(a) M/s. The Malabar Industries Co. Ltd. v. CIT (95 Taxmann.com 152) — Cited in 10 Judgments | BharatTax